RTI update
Posted on 23 Jan 2019
HMRC have made updates to a number of pages in their PAYE guidance to reflect changes employers will see from April 2014 say Harris & Co accountants Northampton
The updates include:
•a "Late reporting reason" that can be entered on a Full Payment Submission (FPS) that"s late
•being able to make a first 2014-15 PAYE submission any time after 6 March 2014
•providing bank account details on an Employer Payment Summary (EPS) to get quicker repayments
•new fields on an Earlier Year Update (EYU) for 2013-14
•a new online appeals facility being introduced in 2014-15
•more about what counts as a reasonable excuse for not reporting on time
•updated guidance for employers exempt from filing or unable to file online